2002 (4) TMI 605 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi heard appeals against orders confirming demands of Special Additional Duty under Section 28(2) of the Customs Act and imposing penalties under Section 114A. The applicants failed to appear before the adjudicating authority, resulting in ex parte orders. The Tribunal granted waiver of pre-deposit and stay of recovery for penalty amounts, directing the applicants to deposit the Special Additional Duty within six weeks. Compliance was to be reported by June 4, 2002.